Gestion des résultats et stratégie de diversification

Ali El Mir and Souad Seboui

Revue française de gestion, 2008, vol. n° 187, issue 7, 35-49

Abstract: The aim of this paper is to examine the possibility that the strategy of diversification, through the greater opacity, the wider opportunities for selective disclosure and the cover for likely opportunistic behaviours it contributes to provide, represents, if not a means of, at least favorable grounds for earnings management. Our results clearly indicate that diversification motivates earnings management and its changes are likely to modify the level of earnings management. Thus diversification changes can be exploited for earnings management purposes.

Date: 2008
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